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ACCOUNTS PAYABLE AND OTHER
 12 Months Ended
Dec. 31, 2020
Subclassifications of assets, liabilities and equities [abstract]  
ACCOUNTS PAYABLE AND OTHER ACCOUNTS PAYABLE AND OTHER
AS AT DEC. 31 (MILLIONS)20202019
Accounts payable$9,543 $9,583 
Provisions5,065 4,104 
Lease liabilities8,223 5,494 
Other liabilities27,851 23,896 
Total$50,682 $43,077 

The current and non-current balances of accounts payable, provisions and other liabilities are as follows:
AS AT DEC. 31 (MILLIONS)20202019
Current$25,857 $23,212 
Non-current24,825 19,865 
Total$50,682 $43,077 

Post-Employment Benefits
The company offers pension and other post-employment benefit plans to employees of certain of its subsidiaries. The company’s obligations under its defined benefit pension plans are determined periodically through the preparation of actuarial valuations. The benefit plans’ in-year valuation change was a decrease of $298 million (2019 – $149 million). The discount rate used was 2% (2019 – 3%) with an increase in the rate of compensation of 1% (2019 – 2%), and an investment rate of 3% (2019 – 6%).
AS AT DEC. 31 (MILLIONS)20202019
Plan assets$3,335 $3,029 
Less accrued benefit obligation:
Defined benefit pension plan(4,613)(3,995)
Other post-employment benefits(185)(173)
Net liability(1,463)(1,139)
Less: net actuarial gains and other11 13 
Accrued benefit liability$(1,452)$(1,126)